Nigel Brook
RPC
Articles
Success for successor company in tax appeal
United Kingdom - April 2 2015 In Leekes Limited v HMRC 2015 UKFTT 0093 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") has held that a taxpayer that succeeded to a trade was...
Tribunal confirms no penalty for implementing tax avoidance scheme
United Kingdom - March 18 2015 In the recent case of Herefordshire Property Company Ltd v HMRC, the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal against...
Taxpayer successfully relies on human rights argument to defeat HMRC following the taxation of the same profits twice
United Kingdom - February 27 2015 The appellant, in Ignatius v HMRC, has successfully fought off an attempt by HMRC to strike out his appeal, by relying on the European Convention...
Draft Finance Bill 2015
United Kingdom - February 2 2015 The draft legislation published on 10 December 2014 (see here) devotes almost 30 pages to the new “diverted profits tax” (DPT), which from 1 April...
Upper Tribunal decision highlights limits of the VAT insurance intermediary exemption
United Kingdom - February 2 2015 A recent Upper Tribunal decision highlights the limits of the VAT exemption for supplies by an insurance intermediary. For insurance "intermediary"...
